The Power to Destroy [Hardcover]

William V., Jr. Roth (Author), William H. Nixon (Author), William V. Roth (Author)

Book Description

Publication Date: April 1, 1999

The IRS is one of the most powerful agencies in the U.S. government, and since its founding it has been plagued by accusations of abuses of power. In 1997 Senator William Roth spearheaded the most extensive reform effort in IRS history, resulting in the Internal Revenue Service Restructuring Bill, which passed the Senate 97-0 on May 7, 1998. Designed to increase taxpayer protections, provide oversight of the agency's managers and employees, and open up the culture of secrecy that has come to characterize the modern tax-collecting agency, the legislation has ushered in a new era in income tax.

In The Power to Destroy, Senator William V. Roth, Jr., offers a behind-the-scenes account of a story that has captivated America. He outlines a brief history of how the IRS became a law unto itself and how it has destroyed the lives of ordinary Americans -- many of whom will never recover from their experiences. The horror stories from taxpayers and agency employees that Roth's investigation uncovered elicited a public outcry that demanded immediate action, from Capitol Hill to the White House, and Roth details how these stories translated into specific initiatives that served as the foundation for the actual restructuring legislation.

Editorial Reviews

Amazon.com Review

When Senator William V. Roth Jr., the chairman of the Senate Finance Committee, initiated an oversight investigation of the Internal Revenue Service in 1996, it was the first time in two generations that the agency had been subject to serious review. The proceedings brought to light horror stories of taxpayers subjected to the IRS's unrelenting bureaucracy, stories recounted in the pages of The Power to Destroy. The book also discusses how these hearings led to the passage of the Internal Revenue Service Reform and Restructuring Act of 1998, which "brings greater balance to the relationship between the IRS and the taxpayer--offering tools that taxpayers can use to ensure fairness for themselves and tools the Service can use to better police and protect the integrity of its operations." But, as Senator Roth and his executive assistant admit, this can only be the beginning of continued reform.

From Publishers Weekly

One has to admire Roth's dogged investigation of the government agency Americans' love to hate: the IRS. The result of Senate hearings that began in September 1997, this book packs the choicest cases of IRS abuse into one digestible but occasionally repetitious volume. Roth, senior U.S. senator from Delaware, is chairman of the Senate Finance Committee; Nixon is his executive assistant. They claim that Roth's investigation uncovered "an agency in crisis, caused by a breakdown in management, a lack of accountability... and a tax code so confusing that even the foremost tax experts are left angry, bewildered, and prone to mistakes." Identifying quotas that, they say, encourage overzealous collection efforts, inequities that render innocent spouses liable for tax-cheating mates and an agency "that is shrouded in more secrecy than the CIA," the authors diagnose the problem. They argue that the growth of what they see as an arrogant, arbitrary and, at times, malicious agency proved possible because it "had largely been left alone by Congress." Their informed analysisAfilled with selected quotations from IRS employees and victimsAhighlights the need for checks and balances, legislative oversight of administrative agencies and controls over unchecked power at every level of government.
Copyright 1999 Reed Business Information, Inc.

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Product Details

• Hardcover: 256 pages
• Publisher: Atlantic Monthly Pr; First Edition edition (April 1, 1999)
• Language: English
• ISBN-10: 0871137488
• ISBN-13: 978-0871137487
• Product Dimensions: 9 x 6.1 x 1.2 inches
• Shipping Weight: 1.3 pounds
• Average Customer Review: 3.3 out of 5 stars  See all reviews (21 customer reviews)
• Amazon Best Sellers Rank: #488,217 in Books (See Top 100 in Books)

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Most Helpful Customer Reviews

14 of 18 people found the following review helpful:

4.0 out of 5 stars IRS Agents not prosecuted ?, November 25, 1999

By 

Robert J Cole III - See all my reviews

This review is from: The Power to Destroy (Hardcover)

This book is unbelievable! Senator Roth outlines dozens of abuses and outright violations of federal and constitutional law violations...yet not ONE time does he indicate that any of the offenders were ever brought before any court (where they could have a better chance of defending themselves than THEY gave to the people whom they abused). At one point, Roth laments that we will never know how many innocent people were prosecuted and convicted of crimes they did not commit. THIS IS BULL! All he needed to do was demand from the Justice Department all records pertaining to people who were charged and convicted for various tax offenses. They have these records. While the book is a good read, and is definately an eye opener, I was SICKENED over the fact that NOTHING was done to the offenders. If there is any REAL JUSTICE in this country, the RENO Justice Department should have been investigating, indicting, and PROSECUTING these rogue agents and supervisors. Looks like the IRS (read federal government) is really ABOVE THE LAW.

Here is what's sad. The income tax is VOLUNTARY! The US Supreme Court in Flora v United States, 362 U.S.145, pg176 said "...Our system of taxation is based upon voluntary assessment and payment, not upon distraint." Several IRS Commissioner's have also stated this. In the Jan 9, 1997 issue of the San Diego Union Tribune IRS Commissioner Margaret Milner Richardson said "Ultimately I worry it may have some impact on our self-assessment system." This was stated while she announced her resignation while warning that continued public bashing of her agency may someday undermine Americans''willingness to pay their taxes voluntarily. "The IRS'primary task is to collect taxes under a voluntary compliance system."--Jerome Kurtz, Internal Revenue Annual Report, 1980; "Our tax system is based on individual self-assessment and voluntary compliance."--Mortimer Caplin, Internal Revenue Audit Manual, 1975. The list goes on and on. Congressman Dan Burton (Indiana, Government Reform and Oversight) has stated in writing that "...the word 'liable' or the terminology 'liability for income taxes' is not included in any section of the Internal Revenue Code."--11 December 1997. Congressman John Ensign (Nevada, Ways and Means Committee) has stated in writing and on a radio talk show, "Let me start by saying I cannot point to a specific place in the law where it says you must pay income taxes."--24 August 1998. In the March 6, 1997 edition of USA Today, a reporter asked this question to Senator Bob Kerry; "The commission's goal is to 'ensure the American public's faith in its government to collect revenue in a fair and courteous manner.' Why does being fair and courteous matter?" Kerry's response: "It's a voluntary system. If people don't perceive it to be fair, people will not voluntarily comply. We are struggling to maintain ground on voluntary compliance."

No one in the government tells you that by merely filing a return you are waiving your constitution rights against being a witness against yourself. In fact, the Privacy Act page of the 1040 booklet says that the government can use your return against you, and can even provide the information to a plethora of other agencies...including foreign governments! But if you are involved in illegal wagering, you are guaranteed immunity from prosecution! Our greedy government wants money from everyone, including criminals. Persons making money from illegal wagering are to use Form 730 to file their taxes (see this on the IRS website). This form states that these people cannot be prosecuted by anyone for filing this form. So, criminals are granted immunity, while law abiding taxpayers are waiving their rights, and are informed in the 1040 booklet that any information they provide can be used against them in any criminal or civil matter. Crazy!

In February and March1953 during hearings before the Ways and Means committee, Dwight E. Avis, then head of the Alcohol and Tobacco Tax Division of the IRS gave testimony on the administration of internal revenue laws. In a question posed by house member Mr. Curtis, Mr. Avis said, "...Let me point this out now: Your income tax is 100 percent voluntary tax, and your liquor tax is 100 percent enforced tax. Now, the situation is as different as day and night."

There is so much more I could go into. Based on what I have shown so far, how could the IRS (an administrative arm of the Federal Government) do to people what Roth's book reveals? And not be prosecuted. I highly recommend this book. It will shock and anger you. It should motivate you to call or write to these "lawmakers", and demand to know why nothing has been done to these government criminals!

4 of 4 people found the following review helpful:

5.0 out of 5 stars Great Book! I recommend it!, May 19, 1999

By A Customer

This review is from: The Power to Destroy (Hardcover)

It is obvious that the people who gave this book one star are either tax avoiders or work for the IRS. This book was very informative and helps people know where to go when they need help. It is very good and keeps interest. I recommend it! I wonder if 20/20 with Sam Donaldson based their stories on the book.

1 of 1 people found the following review helpful:

4.0 out of 5 stars Preliminary Review - POWER TO DESTROY, September 5, 2000

By 

CHARLES DOUGLAS (Paradise, CA United States) - See all my reviews

This review is from: The Power to Destroy (Hardcover)

I confess that I have yet to finish reading this book but I feel it is important to share my opinion of the title. As appropriate as it is, readers should be aware that the destructive powers the IRS employs on a very large scale are not provided the agency by statute. In defense of their destructive actions they are likely to refer to statutes granting the powers in question to the Bureau of Alcohol Tobacco and Firearms. They exercise powers thus usurped with little restraint. Members of the legal profession and "public servants" as well as tax preparing professionals have a vested interest in ignoring this fact. Law enforcement and Justice Department personnel are inhibited if not intimidated. It is no secret that fear and intimidation plays an important role such that a majority of citizens who "volunteer" to file, assess themselves and pay even if they may be aware that the IRS is only and "administrative" agency of the Department of the Treasury. Large cash rewards offered to anyone who can show that laws exist, requiring record keeping, filing returns and paying the "voluntary" income tax are not uncommon.